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1991 (7) TMI 17 - HC - Income TaxExtract: .......a question of fact and may have to be looked into and ascertained by the Assessing Officer. But, we find it difficult to say, on the basis of the material before us, either that the liability has ceased or has been remitted within the meaning of section 41(1). The writ petition is, accordingly, allowed, and the impugned notice is quashed. No costs.
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